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Showing 289–304 of 312 results

  • Estate Planning Red Flag – Your estate plan doesn’t provide for sufficient liquidity

    November / December 2008
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 298

    Abstract: When planning an estate, providing liquidity to pay taxes and other expenses is every bit as important as developing strategies to minimize estate and gift taxes. There are countless horror stories about families who were forced to sell a family business or other precious assets to raise the necessary funds to pay estate and gift taxes. This short article explains how to build liquidity into an estate.

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  • What goes down must come up – Estate planning in a low interest rate environment

    November / December 2008
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1213

    Abstract: The financial markets have always been cyclical. When interest rates are low, it’s a sure bet that they’ll rise again, given time. Key federal rates have dropped this year to their lowest level in several years. So now is a good time to consider wealth-transfer strategies that lock in these low rates, such as family loans, grantor retained annuity trusts, charitable lead annuity trusts and sales to grantor trusts. This article details these strategies.

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  • Changing state taxes can affect your estate plan

    November / December 2008
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 814

    Abstract: For years, state death taxes had little or no effect on estate planning. That’s because the state death tax credit allowed states to grab a piece of an estate’s federal tax pie with minimal administrative effort or expense. Now, however, the credit has been eliminated, prompting revenue-hungry states to rewrite their tax laws. This article explains how these new laws affect estate plans.

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  • Shelter your business assets – Preserve more wealth for your heirs with asset-protection strategies

    November / December 2008
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 513

    Abstract: Estate planning and asset protection go hand in hand. Most people concentrate their asset-protection efforts on insulating their personal wealth from frivolous lawsuits or other claims. But if a significant portion of a person’s wealth is invested in a business, it’s equally important to protect its assets from unreasonable or excessive creditor claims. This article explores asset-protection strategies. (Updated: 11/30/12)

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  • Estate Planning Red Flag – You don’t have a gifting plan

    September / October 2008
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 253

    Abstract: If a person’s estate plan doesn’t contain a gifting strategy, he or she is missing out on a relatively simple way to pass substantial amounts of wealth to heirs and reduce his or her estate tax liability. This short article provides an example of how much a gifting strategy can shelter wealth from estate taxes.

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  • Do you wish to disinherit a spouse or child?

    September / October 2008
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 502

    Abstract: When a relationship with a spouse or child deteriorates, it may be time to make the difficult decision to disinherit him or her. This article answers three frequently asked questions about disinheriting a family member.

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  • Art direction – 5 estate planning strategies for your art collection

    September / October 2008
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1025

    Abstract: All too often, people overlook their art collection when planning their estates. But paintings, sculptures and other pieces of art can be very valuable, in some cases representing a significant portion of one’s estate. This article describes five tips for addressing art in an estate plan. (Updated: 12/26/12)

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  • Abracadabra! Sec. 1031 exchange can make capital gains tax disappear

    September / October 2008
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1189

    Abstract: If a person owns a highly appreciated business or investment property that he or she would like to sell or otherwise dispose of, the person can possibly avoid capital gains tax by exchanging it for new property that he or she plans to hold (or continue exchanging) for life. A Section 1031 exchange allows a person to eliminate the tax — or at least defer it until he or she sells the new property. This article details how a Sec. 1031 exchange works and explains how it may fit into a person’s overall estate planning strategy.

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  • Estate Planning Red Flag – You haven’t funded (or fully funded) your living trust

    July / August 2008
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 346

    Abstract: A living trust is fully effective only when it’s fully funded. What does it mean to “fund” a trust? A person must transfer ownership of all or most of his or her assets to the trust or designate the trust as beneficiary of IRAs, qualified retirement plans or insurance policies. This short article explains which assets to include in a living trust.

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  • The inheritor’s trust – An estate planning strategy for your heirs

    July / August 2008
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 668

    Abstract: After a lifetime of building wealth, people usually are pleased with the thought of their loved ones being able to enjoy it after they are gone. To help them keep the assets out of their taxable estates — as well as enjoy protection from creditors and wealth building opportunities — educate heirs about the benefits of creating an inheritor’s trust. This article details the necessary steps to create an inheritor’s trust.

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  • Special needs require a special needs trust

    July / August 2008
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 788

    Abstract: If a person has a disabled family member who will require a nursing home, assisted-living facility or other long-term care after he or she is gone, the cost can be enormous. One option is to create a special needs trust that leaves as much to the family member as possible while making the most of government assistance. This article discusses the ins and outs of a special needs trust. (Updated 7/27/12)

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  • Should your life insurance be in an FLP?

    July / August 2008
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 761

    Abstract: Life insurance is one of the building blocks of a sound estate plan. The key to avoiding estate taxes on life insurance is to make sure the policy holder doesn’t own the policy or possess any “incidents of ownership” in it. One option is to have an irrevocable life insurance trust purchase the policy. Another option that offers greater control and flexibility is having a family limited partnership (FLP) hold the policy. This article explains what an FLP is and its advantages and disadvantages of holding life insurance. (Updated: 7/27/12)

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  • Estate Planning Red Flag – Your company uses EOLI and you’re unfamiliar with PPA provisions

    May / June 2008
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 304

    Abstract: Buy-sell agreements typically are funded by insurance policies on the business owners’ lives, and in many cases those policies are purchased by the company. If the company uses employer-owned life insurance, it’s critical to become familiar with the requirements of the Pension Protection Act of 2006. This short article details those requirements.

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  • Take care when choosing IRA beneficiaries

    May / June 2008
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 477

    Abstract: Failing to designate a beneficiary, or choosing the wrong beneficiary, for a traditional IRA can have significant tax implications. Why? Because with traditional IRAs, distributions are taxable. In addition, an IRA’s beneficiary designation affects the speed with which the remaining funds must be distributed after the IRA holder dies. This article explains the consequences of not naming a beneficiary.

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  • Balance competing goals with a QTIP trust

    May / June 2008
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1179

    Abstract: Estate planning can be a delicate balancing act. People want to provide for their spouses, but they also want to preserve a significant amount of wealth for their children. They want to minimize federal gift and estate taxes, but also maintain control over their assets during their lives. A qualified terminable interest property (QTIP) trust is a versatile tool that can help people strike a balance between these often competing goals. This article discusses the ins and outs of a QTIP trust.

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  • A simple plan – Installment sale offers alternative to complex estate planning strategies

    May / June 2008
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 938

    Abstract: An installment sale can be an effective technique for transferring a family business, real estate or other assets a person expects to appreciate dramatically in the future. By selling the property — at fair market value — to loved ones rather than gifting it, a person can avoid gift taxes on the transfer and freeze the property’s value for estate tax purposes as of the sale date. This article details an installment sale.

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